ANALISIS VARIANS ANGGARAN TERHADAP EFEKTIVITAS PENJUALAN PADA PERUSAHAAN X

Abstract

This study was conducted to gain a deeper understanding of how budget variances influence sales effectiveness at company X. Various factors were analyzed, from the initial steps of product requirements planning, purchasing mechanisms, storage and stock control processes, to the use of materials in store operations. The study also highlighted challenges such as inaccurate product requirements calculations, unpredictable price changes, supply delays, and lack of systematic cost recording. Using a mixed methods approach, this study combined numerical data from sales results and budget variances with qualitative findings from interviews and on-site observations. The results indicate that sales effectiveness is closely related to the quality of the company's product management. When requirements planning is carried out appropriately, procurement processes run smoothly, and stock control is carried out routinely, budget realization can be in accordance with plans. Furthermore, communication skills between the owner and employees also directly impact the smoothness of budget preparation, particularly in coordinating information related to product requirements . Therefore, companies need to strengthen their cost documentation systems, improve supervision, and maintain more focused and consistent internal communication so that budgeting effectiveness and operational performance can improve overall.